IMMEX program was established by the Mexican government in the two programs under the term, IMMEX, an acronym for Decreto para el Fommento reform passed by the Mexican Congress in with affect the IMMEX program. Taller de Operacion del decreto IMMEX y Reglas de Operacion de Comerio Exterior Location: Canacintra Date: April 3, Time: to Jul 8, credit certificate, collection proceedings, or a judicial appeal, or if there be any, the Original copy of the Certification issued by the RDO on its status .
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The VAT refund will be obtained within a term not exceeding 15 days computed as of the day after the filing of derceto respective refund request. By the same token, the Rules establish the procedure for renewal of the aforementioned registration; the obligations which must be fulfilled by those who obtain the certification; and the causes whereby the Central Administration of Foreign Trade Legal Affairs ACALCE of the Tax Administration Service SAT may cancel such certification.
This certification will be valid for three years, and may be renewed automatically provided that a renewal notice is filed within the 30 days before the respective expiration date, and the taxpayer continues to comply with the registration requirements and obligations established.
EY Tax Flash – Modificaciones al Decreto IMMEX – PDF Free Download
Furthermore, on January 1, such Ministry published the Sixth Resolution of Amendments to the Foreign Trade General Rules the “Rules”which went into effect on the day after publication. That no ruling was issued invalidating the VAT refunds requested in the last 12 months, computed as of fecreto filing date of the respective certification application. Se modifica el Anexo 22, como sigue: In addition to the general requirements, applicants operating under the fiscal deposit regime to apply the process of vehicle assembly and manufacture process, must comply with the following:.
Lo dispuesto en la regla 3. Both publications are extremely important for IMMEX companies, for which reason we now provide a brief summary of their content: For this reason, the related companies must keep an inventory control and accounting records which allow for differentiation between acquisitions of goods returned abroad and those designated for the domestic market.
No ruling was issued invalidating the VAT refunds requested within the last 12 months computed as of the filing date of the respective certification application.
IMMEX TAX INCENTIVES – Jáuregui y Del Valle
Those IMMEX companies which perform maquila operations under the terms of the Income Tax Law in effect as of January 1,and which determine taxable profit based on the Safe Harbor mechanism either 6. File certifications of all the personnel registered with the Mexican Institute of Social Security IMSS and provide the supporting documentation for the payment of Social Security fees to the IMSS of at least 10 employees through the insertion line of the last two months of the immediately previous year, using the payment receipt downloaded by the referenced payment system, and, in the case of subcontracting of workers, certify that the companies have the confirmation of compliance with tax obligations issued in the 30 days prior to the filing date of the request, and also certify that the latter comply with the obligation to withhold and pay the ISR of the workers.
The ACALCE will rule on the application for renewal within a term of 20 days computed as of the day after the date indicated on the acknowledgment of receipt generated by the electronic customs system. If the customs authority detects a cause for suspension from the Importers and Exporters Registry, the respective procedure will be followed, regardless of the cause of suspension.
Se modifica el Anexo 1, como sigue: Furthermore, the Decree establishes that the application of these tax incentives will not give rise to any refund or offsetting other than those established in applicable tax provisions, and will not be considered as accruable revenues for ISR purposes. Se deroga la siguiente regla: In addition to the general requirements, applicants operating under the fiscal deposit regime to apply the process of vehicle assembly and manufacture process, must comply with the following: On Thursday, December 26, the Ministry of Finance and Public Credit decrero in the Immxe Daily of the Federation DOF the Decree granting tax incentives to the manufacturing, maquiladora and export services industry the “Decree”which went into effect on January 1, Contar con control de inventarios de conformidad con disposiciones del SAT.
Furthermore, companies which temporarily import and return goods classified under tariff items listed in Exhibit I TER iron and unalloyed steel of the IMMEX Decree, or the tariff classifications listed in Exhibit 28, when they are intended to produce goods for the apparel sector classified in Chapters 61 to 63 and in tariff item Paseo de los Tamarindos No. La empresa incumpla con las obligaciones previstas en la regla 5.
Presentar pedimentos consolidados mensuales. Copia de la CURP del aspirante a mandatario. Taxpayers must not be on the list of debtor companies, of those who have committed a tax crime, or on the list of taxpayers who issue receipts without having the authority to do so, published by the SAT articles 69 and B, paragraph 3 of the CFF, except for that established in section VI of article Have an inventory control system imex place that complies with SAT provisions. No cumpla con la cantidad de empleados requeridos en la modalidad decrsto que se encuentre certificada.
Se modifica el Apartado C. Crediting of VAT The Decree allows for crediting of the VAT on the sale of goods of the resident abroad with no permanent establishment in Mexico to IMMEX companies authorized in accordance with decretl IMMEX Decree, published in the DOF on November 1,or a immrx regime under the terms of the Customs Law; to companies from the terminal automotive industry or auto parts industry for their storage in fiscal deposits, provided that such goods entered Mexico under an IMMEX program, and remain as temporary imports, or a similar regime in accordance with the Customs Law, or in a fiscal decreti.
Compliance with the obligation to keep automated inventory control systems which at all times maintain an updated record of the control data on the foreign trade goods, which must be available to the customs authorities, may be evidenced provided the company has an inventory control that shows lmmex destination, discharges and balances of the raw materials, which will have to be transmitted pursuant to the terms established by the SAT, as the case may be.
Jáuregui y Del Valle
If the customs authority detects a cause for suspension from the Importers and Exporters Registry,the respective procedure will be followed, regardless of the cause of suspension. Agentes aduanales que se encuentren activos en el ejercicio de sus funciones. After such term has elapsed without any resolution, the respective ruling will be deemed as favorable.
If the taxpayer does not timely respond to the invitation letter or correct all of the irregularities detected within the term granted immed the authority, the latter may at any time begin to exercise such verification powers.